The most underrated player in the NFL is Denver nickel cornerback Chris Harris. Playing on a team with Champ Bailey can lead to getting targeted and overlooked. Yet Harris did a heck of a job in Denver. Forced into a starting role last season, he still slid inside in the slot on passing downs and was exceptional.

Harris never backed down against the best, and he now gets to spend his practices working against Wes Welker, which will only help him.

In Bailey, Harris and Tony Carter, the Broncos' corners did a nice job last season. Harris gets my vote as the league's most underrated player, beating out Lawrence Timmons of the Steelers.

So who's the most overrated player? It's not Tony Romo, if that's what you think. I might be in the minority, but I actually think Romo is underrated.

There, I said it.

Since perennial overrated candidate Troy Polamalu isn't rated that highly anymore, he isn't this year's most overrated. Nor is last year's winner, Ndamukong Suh. He played really well in the second half of the 2012 season.

This year's pick is Giants defensive end Justin Tuck. He spent more time doing Subway commercials than playing good football in 2012. He was a definite name-over-game player with just four sacks. There were times on tape where you wondered how he was ever a dominant pass rusher.

Now here are the most overrated and underrated players on all 32 teams.

Overrated: DE Osi Umenyiora. The game isn't as good as the name anymore. He needs to show that he can be an elite pass rusher again. Can he get double-digit sacks? The Falcons better hope so.

Underrated: LT Sam Baker. Too many analysts paid attention to right tackle Tyson Clabo in 2012, but Baker was the better player. After battling injuries for much of his career, he settled in to have a heck of a season.

Overrated:RBs Jonathan Stewart and DeAngelo Williams. These guys are paid a ton and they don't do nearly enough for that money. Stewart played in only nine games last season and averaged 3.6 per carry. Williams ran for 737 yards and averaged 4.3 per carry. Average.

Underrated: QB Cam Newton. Yes, Newton. With all the attention the four young quarterbacks got last year, he was kind of the forgotten man. That's just stupid. He really came on in the second half of 2012. Newton will have a huge season in 2013.

Overrated: WR Wes Welker. I like his game a lot. He is a good player. But I see lists that have him ranked in the top 50 players in the league. He's not that. And where does he rank in terms of receivers on his own team?

Overrated: S Ed Reed. This was one of the easiest picks of them all. Watch his tape from 2012. And then tell me he's the same type of player he used to be. He's not.

Underrated: CB Kareem Jackson. He didn't play well in his first two seasons, but he came on last season as a cover player. He was much more consistent and did a much better job when asked to play on an island.

Overrated: OLB Chad Greenway. He gets paid a pretty penny and he didn't play to it in 2012. He had some issues in coverage where a lack of great speed showed up. He used to be a better cover linebacker.

Underrated: C John Sullivan. He does a good job in the middle of the Vikings' line and is a big reason Adrian Peterson ran for more than 2,000 yards with a bad knee.

Overrated: TE Vernon Davis. He is good, and he did some good things in the playoffs, but why do people think he ranks in the top three among tight ends when he didn't do enough in the regular season with 41 catches?

Underrated: OLB Ahmad Brooks. On a talent-laden group, he gets overlooked. That's a mistake. Some offensive coordinators I talked to raved about him.

Overrated: DE Cliff Avril. He is coming off a so-so season for the Lions, which is why he didn't get the huge deal he thought he would get. I had him underrated on this list a year ago. How quickly things change.

Underrated: C Max Unger. He is quietly developing into a top-level center. I give him the edge on this team over tight end Zach Miller and defensive tackle Brandon Mebane.

Pete Prisco has covered the NFL for three decades, including working as a beat reporter in Jacksonville for the Jaguars. He hosted his own radio show for seven years, and is the self-anointed star of CBS Sports' show, Eye on Football. When he's not watching game tape, you can find Pete on Twitter or dreaming of an Arizona State national title in football.